1997 (6) TMI 96

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..... l is directed against the Order-in-Appeal dated 19-11-1990 of Collector of Customs (Appeals), Madras. 2. The issue relates to classification of gaskets. The goods were classified under CTH 7326.90. The respondents claimed classification under 8484.10. This was rejected by the Assistant Collector on the ground that the part number mentioned in the invoice does not agree with the catalogue/literat .....

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..... h the numbers are same). On examining the literature, the Collector (Appeals) arrived at the finding that the goods are classifiable under 8484. 8484.10 reads as Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal . Invoice indicates under part description Gasket . Collector (Appeals) also referred to the material specification for rubber c .....

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